No impact. Because whether it is used as salary or as remuneration for labor services, the two methods only affect the amount of actual wages paid and the amount of personal tax withheld and paid. Income from wages and salaries is subject to an excess progressive tax rate of 3% to 45%, and income from labor remuneration is subject to an excess progressive tax rate of up to 40%. Therefore, there will be a difference in the amount of tax withheld in advance between the two methods. However, since both are comprehensive income and need to be combined for the final settlement of personal income tax, there is no difference between the two in the year-end settlement and will not affect the amount of personal income tax payable throughout the year.